LB HOLDING: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LB HOLDING
Largest movements
- Cash +€39,388
up €39,388 (+10.3%), from €383,612 to €423,000
mainly Debts after one year (+€94,794) and Accrued charges and deferred income (+€31,197)
- Debts after one year +€94,794
up €94,794 (+4.8%), from €2.0m to €2.1m
- Profit (loss) carried forward -€81,219
down €81,219 (-73.3%), from -€110,810 to -€192,029
- Accrued charges and deferred income +€31,197
new in 2025: €31,197
- Gross operating margin +€25,563
up €25,563 (+98.9%), from -€25,858 to -€295
- Purchases and services -€25,563
down €25,563 (-98.9%), from €25,858 to €295
- Financial charges -€3,602
down €3,602 (-4.3%), from €84,126 to €80,524
- Other operating charges -€426
down €426 (-51.6%), from €826 to €400
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,904,786 | €2,960,832 | +€56,046 | +1.9% |
| Fixed assets | 21/28 | €2,515,786 | €2,515,786 | = | 0.0% |
| Financial fixed assets | 28 | €2,515,786 | €2,515,786 | = | 0.0% |
| Current assets | 29/58 | €389,000 | €445,046 | +€56,046 | +14.4% |
| Amounts receivable within one year | 40/41 | €5,388 | €22,046 | +€16,658 | +309.2% |
| Other amounts receivable | 41 | €5,388 | €22,046 | +€16,658 | +309.2% |
| Cash at bank and in hand | 54/58 | €383,612 | €423,000 | +€39,388 | +10.3% |
| Total equity and liabilities | 10/49 | €2,904,786 | €2,960,832 | +€56,046 | +1.9% |
| Equity | 10/15 | €639,190 | €557,971 | -€81,219 | -12.7% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,810 | -€192,029 | -€81,219 | -73.3% |
| Amounts payable | 17/49 | €2,265,596 | €2,402,861 | +€137,265 | +6.1% |
| Amounts payable after more than one year | 17 | €1,971,486 | €2,066,280 | +€94,794 | +4.8% |
| Financial debts | 170/4 | €1,971,486 | €2,066,280 | +€94,794 | +4.8% |
| Amounts payable within one year | 42/48 | €294,111 | €305,384 | +€11,274 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €293,932 | €305,206 | +€11,274 | +3.8% |
| Trade debts | 44 | €179 | €179 | = | 0.0% |
| Suppliers | 440/4 | €179 | €179 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €31,197 | +€31,197 | |
| Goods, raw materials, services and sundry goods | 60/61 | €25,858 | €295 | -€25,563 | -98.9% |
| Other operating charges | 640/8 | €826 | €400 | -€426 | -51.6% |
| Gross operating margin | 9900 | -€25,858 | -€295 | +€25,563 | +98.9% |
| Operating profit (loss) | 9901 | -€26,684 | -€695 | +€25,989 | +97.4% |
| Financial charges | 65/66B | €84,126 | €80,524 | -€3,602 | -4.3% |
| Recurring financial charges | 65 | €84,126 | €80,524 | -€3,602 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€110,810 | -€81,219 | +€29,592 | +26.7% |
| Profit (loss) for the period | 9904 | -€110,810 | -€81,219 | +€29,592 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€110,810 | -€81,219 | +€29,592 | +26.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.